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Investor Presentaiton

En+ GROUP APPENDICES GLOSSARY Units of measurement En+ Group Annual Report 2021 STRATEGIC REPORT CORPORATE GOVERNANCE FINANCIAL STATEMENTS APPENDICES bn Billion EUR Euro Gcal Gcal/h GW Gigacalorie, a unit of measurement for heating energy Gigacalorie per hour, a unit of measurement for heating power capacity Gigawatt (one million kilowatts) GWh Gigawatt-hour (one million kilowatt-hours) KA Kilo-amperes km Kilometre koz thousand troy ounces kt ktpa kv kW kWh mn mt Thousand metric tonnes Thousand tonnes per annum Kilovolt Kilowatt Kilowatt-hour, a unit of measurement for produced electricity Million Million metric tonnes mtpa Million tonnes per annum MW MWh pp RUB ths t, tonne tpa TW TWh USD Megawatt (one thousand kilowatt), a unit of measurement for electrical power capacity Megawatt-hour (one thousand kilowatt-hours), a unit of measurement for produced electricity Percentage point Rouble Thousand One metric tonne (one thousand kilograms) Tonnes per annum Terawatt (one billion kilowatts) Terawatt-hour (one billion kilowatt-hours) United States dollar Terms and abbreviations For any period represents the results from operating activities adjusted for amortisation and depreciation, impairment charges and loss on disposal of property, plant and equipment for the relevant period Adjusted EBITDA Adjusted net profit ALSCON ARC ATS Basic Element BEMO, BEMO project CGC CHP CIS CO2 CO₂e Continuance Date DAM, day-ahead market DTRs En+, En+ Group, we, the Company, the Group EuroSibEnergo FCA FCF GDR GHG GHG emissions Scope 1 GHG emissions Scope 2 GSM HPP HSE HSE Committee For any period is defined as the net (loss)/profit adjusted for the net effect of the Company's investment in Norilsk Nickel, the net effect of derivative financial instruments and the net effect of non-current assets impairment ICS IES Aluminium Smelter Company of Nigeria Ltd., a company incorporated in Nigeria and in which UC RUSAL indirectly holds an 85% interest The Audit and Risk Committee of the Board Joint-stock company "Administrator of the trading system of the wholesale electricity market" Basic Element Limited, a company incorporated in Jersey, of which Mr. Oleg Deripaska is the ultimate beneficial owner Boguchany Energy and Metals Complex, involving the construction of the Boguchany Hydro Power Plant (Boguchany HPP) and the Boguchany Aluminium Smelter (BOAZ, Boguchany AS), a joint 50/50 project of UC RUSAL and RusHydro. BOAZ project involves the construction of a 600 thousand tpa greenfield aluminium smelter on a 230 hectare site, located approximately 8 km to the south-east of the settlement of Tayozhny in the Krasnoyarsk Region and approximately 160 km (212 km by road) from the Boguchany HPP Board of Directors of the Company IFRS IPO Irkutskenergo IrkAZ ISO 9001 ISO 14001 Board BrAZ Bratsk Aluminium Smelter or PJSC "RUSAL Bratsk", a company incorporated under the laws of the Russian Federation, which is a wholly owned subsidiary of UC RUSAL ISO 45001 CC Compliance Committee of the Board CCO Competitive capacity outtake The Corporate Governance Committee of the Board Combined heat and power plant The Commonwealth of Independent States Carbon dioxide CO₂ equivalent 9 July 2019, when: • The Company was registered as an international public joint-stock company in the Unified State Register of Legal Entities of the Russian Federation and changed its legal jurisdiction of incorporation from Jersey to Russia (the "Continuance") The Company's name was changed from EN+ GROUP PLC to EN+ GROUP IPJSC The competitive selection of price bids of suppliers and buyers conducted by ATS a day before the actual delivery of electricity with the determination of prices and volumes of delivery for each hour of the day The FCA's Disclosure Guidance and Transparency Rules EN+ GROUP International public joint-stock company / EN+ GROUP IPJSC and its subsidiaries whose results are included in the consolidated financial statements prepared in accordance with the International Financial Reporting Standards (or, where relevant, in relation to the Company prior to the Continuance, EN+ GROUP PLC) JSC EuroSibEnergo is a 100% subsidiary of En+ Group, managing its power assets The UK's Financial Conduct Authority Free Cash Flow Global depositary receipt Greenhouse gas emissions Direct GHG emissions occur from sources that are owned or controlled by the company, for example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in owned or controlled process equipment. Direct CO2 emissions from the combustion of biomass shall not be included in scope 1 but reported separately. GHG emissions not covered by the Kyoto Protocol, e.g. CFCs, NOx, etc. shall not be included in scope 1 but may be reported separately Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. Purchased electricity is defined as electricity that is purchased or otherwise brought into the organizational boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated General shareholders meeting Hydropower plant Health, safety and environment The Health, Safety and Environment Committee Internal Control System Integrated energy system - an aggregated production and other electricity property assets, connected via a unified production process (including production in the form of the combined generation of electrical and heat) and the supply of electrical energy under the conditions of a centralised operating and dispatch management The International Financial Reporting Standards Initial public offering Irkutsk Public Joint Stock Company of Energetics and Electrification, a power generating company controlled by En+ as to more than 30% of its issued share capital Irkutsk Aluminium Smelter, a branch of RUSAL Bratsk in Shelekhov ISO 9001:2015 is an international standard "Quality management systems - Requirements" by International Organization for Standardization that sets out the criteria for a quality management system and is the only standard in the family that can be certified to ISO 14001:2015 is a standard "Environmental management systems - Requirements with guidance for use" by International Organization for Standardization that sets out the criteria for an environmental management system and can be certified to ISO 45001:2018 is a standard "Occupational health and safety management systems - Requirements with guidance for use" by International Organization for Standardization that sets out the criteria for a health and safety management systems and can be certified to 216 217
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